---
kind: "section"
citation: "27 C.F.R. § 28.220"
title: "27"
number: "28.220"
heading: "Notice of return."
url: "https://uscodex.org/cfr/27/28.220"
---

# §28.220. Notice of return.


If an exporter desires to return wine to a bonded wine cellar or wholesale liquor dealer as provided in [§ 28.219](/cfr/27/28.219.md), he shall file a notice, executed under the penalties of perjury, with the appropriate TTB officer. The notice shall be prepared in triplicate for submission to the customs official as required in [§ 28.220a](/cfr/27/28.220a.md). The notice shall show the:

- (a) Name, address, and registration number of the bonded wine cellar from which withdrawn;
- (b) Date and serial number of the Form 1582-A (5120.24) on which the wine was withdrawn;
- (c) Present location of the wine to be returned;
- (d) Number, size and identification of the containers;
- (e) Total wine gallons for each tax class of wine; and
- (f) **Reason for the return.**

## Notes

### Amendments

[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985; 50 FR 23410, June 4, 1985, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

### Authority

Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5121, 5122, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6109, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h).

### Source

Source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004

### Amendments

[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985; 50 FR 23410, June 4, 1985, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]